Sec. 116.
If any supervisor or other assessing officer of any township or city shall willfully assess any property at more or less than what he believes to be its true cash value, he shall be guilty of a misdemeanor, and on conviction thereof he shall be punished by imprisonment in the county jail not exceeding 1 year, or by fine not exceeding 300 dollars, at the discretion of the court. If any board whose duty it is to review the assessment of an assessing officer shall willfully assess property at more or less than its cash value, the members voting in favor of such action shall severally be guilty of a misdemeanor and on conviction shall be punished by imprisonment in the county jail not exceeding 6 months, or by fine not exceeding 300 dollars, at the discretion of the court.
History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3939 ;-- CL 1915, 4115 ;-- CL 1929, 3509 ;-- CL 1948, 211.116 Popular Name: Act 206
Structure Michigan Compiled Laws
Chapter 211 - Taxation of Real and Personal Property
Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)
206-1893-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126)
Section 211.92 - List of Part-Paid and Homestead Lands; Contents, Time.
Section 211.95 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
Section 211.96-211.99 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
Section 211.100 - Prosecuting Attorney; Duties.
Section 211.101-211.103 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
Section 211.104 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
Section 211.106 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
Section 211.109 - Deputies; Authorized Acts; Responsibility.
Section 211.110 - Statement of Rejected Taxes.
Section 211.112 - Collected Taxes Unaccounted; Power of Supervisor.
Section 211.114 - Injunctions.
Section 211.115 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
Section 211.116 - Assessment or Review Willfully Erroneous; Penalty.
Section 211.117 - Failure to Record Payment; Penalty.
Section 211.121 - Publication of Tax Laws; Distribution; Service Claims Audit.
Section 211.122 - Forms and Record Books; State Treasurer to Prescribe.
Section 211.124 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.